Maine Revised Statutes Title 36 Sec. 4307 – Records and reports; payment of tax
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Every processor or shipper responsible for reporting and paying the tax imposed by section 4303 shall, on or before November 1st of each year, report to the State Tax Assessor the quantity of unprocessed wild blueberries that are processed in the State, shipped to a destination outside the State or imported from a destination outside the State during the current season, on forms furnished by the State Tax Assessor. The report must contain the information pertinent to collection of tax under this chapter as the State Tax Assessor prescribes. With the report, each processor or shipper shall forward payment of the full 1 1/2¢ per pound tax upon all wild blueberries reported. [PL 2019, c. 222, §2 (AMD); PL 2019, c. 222, §7 (AFF).]
1. Shippers. A shipper shall report the amount of tax due for each load of unprocessed wild blueberries subject to the tax shipped to a destination outside the State, including for each load:
A. The date shipped; and [PL 2019, c. 222, §2 (NEW); PL 2019, c. 222, §7 (AFF).]
B. The gross weight of the wild blueberries shipped. [PL 2019, c. 222, §2 (NEW); PL 2019, c. 222, §7 (AFF).]
[PL 2019, c. 222, §2 (NEW); PL 2019, c. 222, §7 (AFF).]
Terms Used In Maine Revised Statutes Title 36 Sec. 4307
- Processor: means a person, firm, partnership, association or corporation first engaged in the fresh packing, canning, freezing, pressing, grinding, juicing or dehydrating of wild blueberries whether as owner, agent or otherwise. See Maine Revised Statutes Title 36 Sec. 4302
- Shipper: means a person, firm, partnership, association or corporation engaged in the shipping, transporting, storing, selling or otherwise handling of wild blueberries either in processed form or as fresh fruit, whether as owner, agent or otherwise. See Maine Revised Statutes Title 36 Sec. 4302
- Tax: means the total amount required to be paid, withheld and paid over or collected and paid over with respect to estimated or actual tax liability under this Title, any credit or reimbursement allowed or paid pursuant to this Title that is recoverable by the assessor and any amount assessed by the assessor pursuant to this Title, including any interest or penalties provided by law. See Maine Revised Statutes Title 36 Sec. 111
- Unprocessed wild blueberries: means wild blueberries that have not been fresh packed, canned, frozen, pressed, ground, juiced or dehydrated. See Maine Revised Statutes Title 36 Sec. 4302
- Wild blueberries: means all lowbush blueberries grown, purchased, sold or handled for commercial purposes in this State. See Maine Revised Statutes Title 36 Sec. 4302
- Year: means a calendar year, unless otherwise expressed. See Maine Revised Statutes Title 1 Sec. 72
2. Report to commission. The State Tax Assessor annually shall forward a report with a summary of the data collected under this section to the Wild Blueberry Commission of Maine, including the total number of pounds of the following:
A. Wild blueberries grown in the State; [PL 2019, c. 222, §2 (NEW); PL 2019, c. 222, §7 (AFF).]
B. Wild blueberries processed in the State; [PL 2019, c. 222, §2 (NEW); PL 2019, c. 222, §7 (AFF).]
C. Unprocessed wild blueberries imported into the State; and [PL 2019, c. 222, §2 (NEW); PL 2019, c. 222, §7 (AFF).]
D. Unprocessed wild blueberries exported from the State. [PL 2019, c. 222, §2 (NEW); PL 2019, c. 222, §7 (AFF).]
[PL 2019, c. 222, §2 (NEW); PL 2019, c. 222, §7 (AFF).]
SECTION HISTORY
PL 1971, c. 425, §3 (AMD). PL 1977, c. 533, §3 (AMD). PL 1979, c. 378, §28 (AMD). PL 1979, c. 392, §4 (AMD). PL 1981, c. 364, §44 (AMD). PL 1983, c. 836, §6 (AMD). PL 1997, c. 511, §16 (AMD). PL 2001, c. 147, §4 (AMD). PL 2013, c. 331, Pt. C, §28 (AMD). PL 2019, c. 222, §2 (AMD). PL 2019, c. 222, §7 (AFF).